The auditor failed to collect sufficient appropriate audit evidence when verifying the sales return account, resulting in sales and net profit being significantly overstated. In a tort of negligence lawsuit the plaintiff can use the above information to establish: A. The auditor owed a duty of care to the client. B. The auditor breached the duty of care. C. The plaintiff suffered a loss, which is caused, at least in part, by the auditor's negligence. D.A and C. E. Band C